El control del gasto público en Europa

la coordinación de la auditoría pública en la Unión Europea

Este texto es la traducción de la obra "Public Expenditure Control in Europe. Coordinating Audit Functions in the European Union". En el mismo se abordan las formas diferentes del control público y las estrategias de coordinación.

La contabilidad de las Administraciones Locales

aplicación práctica

La obra La Contabilidad de las Administraciones Locales, tiene como propósito facilitar la aplicación y el mayor conocimiento de la nueva Instrucción. Sin embargo, no son solo los cambios normativos los que han motivado la obra; se pretende también que se convierta en una herramienta ...

Fraud 101

techniques and strategies for detection

Unique insights into the nature of fraud and how to expose it It's not enough to wait for a tip to expose corporate fraud. Fraud 101, Second Edition provides step-by-step guidance on how to perform detection procedures for every major type of fraud. Its ...

Análisis de empresas

El análisis de la empresa aporta información muy útil para poder conocer mejor sus fortalezas y debilidades. De esta forma, se puede formular un diagnóstico que ayuda a los direcctivos a tomar decisiones que contribuyan a que la empresa alcance sus objetivos. Al mismo tiempo ...

Core concepts of accounting information systems

Offering concise, user-friendly coverage of core topics, this essential text provides a strong foundation for courses in Accounting Information Systems and gives instructors the flexibility they need to meet their individual course objectives. The text is an excellent stand-alone resource for a shorter course in ...

2005 Miller GASS practice manual

current SASs, SSAEs, and SSARSs in practice

George Georgiades, CPA, has more than 23 years of experience in public accounting, including seven years as an audit senior manager with a major international firm. He currently has his own firm and consults exclusively with CPA firms on technical accounting, auditing, and financial statement ...

Principios de auditoría

En los últimos años hemos presenciado cambios sin precedentes en la profesión de auditoría. Éstos fueron propiciados por el descubrimiento de que la gerencia de varias grandes empresas entre ellas Enron y WorldCom, habían manipulado sistemáticamente los estados financieros de las compañías durante varios años ...

Brink's modern internal auditing

Brink's Modern Internal Auditing, Sixth Edition is a comprehensive resource and reference book on the changing world of internal auditing, including Sarbanes-Oxley compliance issues. * Sixth edition of a very well respectede auditing resource. * Provides an overview of the role and responsibilities of the internal ...

The essential handbook of internal auditing

The Essential Handbook of Internal Auditing is a condensed version of the second edition of the highly successful #Internal Auditing Handbook#. It shows the reader how to understand the audit context and how this context fits into the wider corporate agenda. The new context is ...

Fraud 101

techniques and strategies for detection

Unique insights into the nature of fraud and how to expose it It's not enough to wait for a tip to expose corporate fraud. Fraud 101, Second Edition provides step-by-step guidance on how to perform detection procedures for every major type of fraud. Its ...

El moderno papel de la auditoría interna en el marco del gobierno corporativo

estudio de las recomendaciones del Comité de Basilea al caso de las entidades financieras

INDICE: Abreviaturas Presentación del trabajo 1. Las Cajas de Ahorros y sus supervisores 2. El gobierno corporativo 3. La supervisión interna 4. Los procedimientos de auditoría interna 5. Estudio empírico obre la función de auditoría interna y su papel en L el gobierno de las ...

Modern auditing

assurance services and the integrity of financial reporting

Auditing counts! With recent incidents at WorldCom, Enron, Xerox, Tyco, and other companies, auditing has never been so important. Auditing is perhaps our single best defense in ensuring the integrity of our financial reporting system. That's why this new Eighth Edition of Boynton and ...

Elaboración y presentación de un Estado de Flujos de efectivo consolidado de acuerdo con las Normas Internacionales de Contabilidad

El estado de flujos de efectivo forma parte de los estados financieros a presentar de acuerdo con las Normas Internacionales de Contabilidad desde 1992. La aceptación de este marco regulatorio por la Unión Europea ha supuesto que los grupos de sociedades españoles que incluyen alguna ...

The credit controller's desktop guide

Failure to get invoices paid on time always eats into profits, and frequently drives companies into liquidation. The Credit Controller's Desktop Guide is a comprehensive practical guide to collecting debts effectively and covers all aspects of the credit controller's work. Fully up-to-date and ...

Financial accounting

Accounting is about decision making using financial information. The text focuses on developing a student#s the ability to critically analyze accounting information and make informed business decisions. Students are exposed to a lot of real-world examples where they can see the effect that accounting ...

Accounting theory

essays by Carl Thomas Devine

One of the outstanding accounting theoreticians of the twentieth century, Carl Thomas Devine exhibited a breadth and depth of knowledge few in the field of accounting have equalled. This book collects together eight previously unpublished essays on accounting theory written by Professor Devine. Professor Devine ...

Aproximación a la metodología de la Ciencia

las ciencias sociales y la contabilidad

The Institute of Accounts

Nineteenthe-century origins of accounting professionalism in the United States

This book looks at the role accounting knowledge play in business and social ordering and what insight the Institute of Accounts experience provides about the professionalization of the US accounting occupation.

Comparative international accounting

Comparative International Accounting takes a comprehensive look at the international dimensions of financial accounting and reporting. Whilst the majority of chapters have been written by the book#s two main authors, the text includes several contributions from a diverse group of international experts, all of ...

Accounts payable best practices

"Given the rapidly changing responsibilities of accounts payable operations, it#s critical to have a resource to keep you up to date#Accounts Payable Best Practices is that resource. Each chapter covers one area, identifying and explaining best practices and pinpointing worst practices that you ...